Internal Control application : Empirical evidence from Sweden

Aim The aim of this study is to explore based on internationally recognised frameworks: 1. how internal control structures are applied in Sweden among different sectors; 2. how organizational size and environment affect internal control structures; and 3. the impact of internal control structures on organizational performance. Methods A quantitative method was used in the data collection and analysis. The sample consisted of 1117 organizations operating in Sweden. A mean analysis was conducted to measure the level of internal control structures among different industries, organizational sizes, and different choices of listing in the stock exchange market. Person’s correlation analysis was then used to explore possible correlations between external environmental factors and internal control structures, and internal control structures and organizational performance. Lastly, a structural model was built to measure the impact of internal control structures on organizational performance. The measurements of internal control structures and organizational performance are based on COSO framework’s principles and objectives. Results This study gives an insight on how internal control structures are applied across industrial sectors in Sweden, with financial institutions and manufacturing organizations having notably higher levels of internal control structures. Additionally, it provides evidence of the impact external environmental factors have on internal control structures. Furthermore, it shows that organizations that are listed in the Swedish stock exchange market have an equivalent level of internal control structures to those registered in the American stock exchange market. In contrast, organisations that are not listed in the stock exchange market have a notably lower level of internal control structures. Lastly, it illustrates the positive impact the presence of internal control structures has on organizational performance. 3 | P a g e Conclusion The results highlight a crucial role the supervisory authority Finansinspektionen (FI) has in regulating the Swedish financial market. They also show that the stability of the Swedish business environment has had a positive impact on the level of internal control structures.

Obstacles and Opportunities Foreign Graduates Meet In Dalarna Labour Market, Sweden

Foreign graduates have been part of the success stories of many developed countries. This is as a result of their immeasurable deposit of ideas, knowledge, and innovation in the host country. Though the process of these foreign graduates penetrating and integrating into the labour market of the host country could be slow and rough as they encounter some obstacles on the way; they still strive to break through and be part of the country’s workforce because they foresee some opportunities therein. This research study is about the obstacles and opportunities foreign graduates meet in Dalarna labour market. The study investigated and identified the obstacles and opportunities foreign graduates meet in Dalarna labour market. For a thorough execution of this research, we collected primary data by handing questionnaires to 65 foreign graduates searching for jobs in Dalarna region and interviewed eight people, among which seven were foreign graduates and one of them was a staff at Arbestförmedlingen (Employment Agency) to give us a general view of the Dalarna labour market. We read previous research works and related articles to understand the topic in order to get an overview of the terminologies and concept to apply. This study concluded that language is a major obstacle foreign graduates meet in the Dalarna labour market. Other possible obstacles include culture, poor integration policies, lack of a placement bureau, lack of trust, limited opportunities, favoritism, lack of jobs, lack of references and experience. On the other hand factors like job availability, outgoing labour force and unskilled labour are possible opportunities foreign graduates meet in the Dalarna labour market. Furthermore flexible work time, good working atmosphere, experience, social security/welfare, good standard of living, family friendly region, higher wages, job security and cheap cost of living are also possible benefits that foreign graduates get in Dalarna.

Economic growth in Sweden, 2000-2010 : The dot-com bubble and the financial crisis

    Economic growth is the increase in the inflation-adjusted market value of the goods and services produced by an economy over time. The total output is the quantity of goods or servicesproduced in a given time period within a country. Sweden was affected by two crises during the period 2000-2010: a dot-com bubble and a financial crisis. How did these two crises affect the economic growth?     The changes of domestic output can be separated into four parts: changes in intermediate demand, final domestic demand, export demand and import substitution. The main purpose of this article is to analyze the economic growth during the period 2000-2010, with focus on the dot-com bubble in the beginning of the period 2000-2005, and the financial crisis at the end of the period 2005-2010. The methodology to be used is the structural decomposition method.     This investigation shows that the main contributions to the Swedish total domestic output increase in both the period 2000-2005 and the period 2005-2010 were the effect of domestic demand. In the period 2005-2010, financial crisis weakened the effect of export. The output of the primary sector went from a negative change into a positive, explained mainly by strong export expansion. In the secondary sector, export had most effect in the period 2000-2005. Nevertheless, domestic demand and import ratio had more effect during the financial crisis period. Lastly, in the tertiary sector, domestic demand can mainly explain the output growth in the whole period 2000-2010.

Integration eller illusion : et deviance-perspektiv

Integration or illusion – a deviance perspective Denmark experienced one of its most successful periods of economic growth in 2004– 2008 with a tremendous reduction of unemployment, which in June 2008 was around. 1.5 percent, far below the expected level of structural unemployment. In the wake of this development the lack of utilization of migrants’ educations and skills became, once again, a core concern. The political, societal and academic debate followed to a great extent the traditional top-down approach to the problem and revolved around two axes: 1. How effective the labour market was/is to make use of migrants’ skills. 2. Whether there were patterns of over-education as expression of institutional and societal discrimination. The focus of the present study is, however, quite different: We examine the pattern of deviance in relation to labour market participation (not integration), and instead of searching for explanations for the lack of integration, we attempt to identify and explain the deviance pattern as a product of institutionally inherent possibilities and barriers on the one hand and articulating immigrants as rational actors (not victims) on the other. We argue that deviance is not only a more fruitful theoretical and analytical framework than integration and discrimination. Taking departure in empirical evidence on immigrants’ preferences and behaviour as bounded rational actors, and how they actually articulate their everyday life practical experiences, including adjustment of what they want and what they can, the deviance perspective, we believe, also reduces the theoretical and normative biases, that characterises the discrimination and integration framework, and provide more reliable explanations. 

Flyktingguide: En väg till integration? : Brukarutvärdering av projektet Flyktingguide i Falun

In this qualitative user evaluation participants in the project refugee guide, Falun, was interviewed about their experience of the project and how the project contributed to their integration into society and establishment on the labor market. The collection of empirical data has been made by six interviews. The results of the evaluation indicate that participants feel that they through the project had the opportunity to meet new people, practice the language and learn about each other's culture. The results also show that participants are satisfied with the project. Some participants expressed a desire to meet with several people at once while others don´t have that need. Furthermore, the interviews shows that establishment on labor market occurred through job placement and not through participation in the project. Integration proved to be a difficult concept to define, but the interviews show that the participants have a perception that it is about learning the Swedish language and culture.